Tariff classification of imported cotton cloth turns on its presentation for clearance, not intended end-use; specific licence required.

Imported 100% cotton cloth in running length was held classifiable under Heading 52.08 because there was no material showing that it had been cut to size, given a specific shape, or otherwise made up as an article under Heading 59.11. The relevant test was the form in which the goods were presented for clearance, not their intended end-use. Expert opinion suggesting a possible filter-cloth use did not alter classification. As a result, the claim for sub-heading 5911.90 was rejected, and a specific import licence was required.

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Issues: Whether the imported cotton cloth was classifiable under Heading 52.08 of the Customs Tariff or under Heading 59.11, and consequently whether a specific import licence was required.

Analysis: The goods were described in the import documents as 100% cotton cloth bleached plain weave and were found to be in running length. There was no material showing that they had been cut to size, given any specific shape, or made up as an article falling under Heading 59.11. The expert opinion relied upon only indicated a possible use as filter cloth, but the operative test for tariff classification was the form in which the goods were presented for clearance, not the intended end-use. On that basis, the claimed classification under sub-heading 5911.90 was not accepted.

Conclusion: The goods were correctly classified under Heading 52.08, and a specific licence was required; the assessee's contention was rejected.

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